He said the new figures derived after he included two assets owned by Mahmud comprising an Audi car and his stake in the Titanium Tower at Brighton Square, Kuching, Sarawak.

Heng was appointed by Mahmud's former wife Shahnaz A. Majid, 50, to look into Mahmud's assets and values of his share holdings in 49 companies in Malaysia.

"Following the new findings, the figures are now between RM976mil and RM1.395bil after taking into consideration of the two assets.

"The figures are based on five components which included the inheritance from Mahmud's late mother, palm oil lands, his shares in 49 Malaysian companies and now Audi vehicle owned by Ivy Crafts Sdn Bhd where he has 50% stake and also the Titanium Tower," Heng said.

Shahnaz who is the older sister of jazz queen Datuk Sheila Majid, is claiming RM400mil, of which RM300mil is matrimonial property as part of the divorce settlement. Shahnaz is also claiming 50% of all assets owned by Mahmud, 50, including luxury cars, houses in various locations, land in Sarawak and shares.

They were married in January 1992 and divorced in 2011. They have a 20-year-old son Raden Murya.

Heng also said that Mahmud's Bugatti luxury vehicle was valued at RM1.18mil excluding duty and excise paid, and that his Lamborghini was worth RM498,000.

"Mahmud's two other vehicles are a Bentley Continental estimated at RM478,000 and a Toyota Alphard at RM190,000," he said.

At the end of the proceedings, Mahmud's lead counsel Datuk Zainul Rijal Abu Bakar informed the court that they needed two months for his client's accountant to study the report by Heng.

"We need to seek advice from an expert in accounting before we can proceed with our cross-examination," he said.

However, Shahnaz's lead counsel Dr Rafie Mohd Shafie objected to the application, saying that it was unfair for them and added that Mahmud's assets were based on his companies' financial reports.

The court later adjourned the trial to Apr 14 and 30 for the defence to cross-examine Shahnaz.